Assessee made payment of interest on loans to certain Non-Banking Financial Corporations (NBFCs) without deduction of tax at source.  Assessing Officer disallowed amount of interest under section 40(a)(ia) of the Act. Before the Tribunal the  Assessee submitted additional evidence copies of Form No. 26A wherein it had been certified that NBFCs had taken into account the sum received as interest from the assessee while computing its taxable income in return filed. Directors have shown the salary in their respective return of income.  Matter was remanded to Assessing Officer for de novo adjudication as per law after necessary verification of details submitted by way of additional evidence. (AY. 2014-15)